VAT – Trade between Ireland and Great Britain

Reclaiming VAT incurred in Great Britain

Under European law, you can reclaim Value-Added Tax (VAT) incurred in another Member State from that Member State. You do not have to be established in that Member State. This is done through the Electronic VAT Refund (EVR) system.

The Electronic VAT Refund (EVR) System is no longer available to claim:

  • VAT incurred in Great Britain (GB) by Irish traders
  • or
  • VAT incurred in Ireland by GB traders.

If you have suffered VAT in GB you can request a refund of that VAT. This request must be made directly to Her Majesty's Revenue and Customs (HMRC)


The EVR system can be used to reclaim VAT expended on goods in Northern Ireland. To facilitate this, the VAT Directive has been amended. The amendment provides that traders in NI should use an alternative VAT number for the purpose of transactions relating to goods with the EU. The prefix 'XI' should be included in NI trader’s VAT number in those transactions. This is in line with the Protocol on Ireland/Northern Ireland.

Next: Exporting to Great Britain